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Published article by A. Pushkova in the January issue of the Moscow German Newspaper (MDZ)

Ms. Olga Grigorieva
General Director

Alina Pushkova’s article “Rückstellungen für zweifelhafte Forderungen nach russischen und internationalen Buchhaltungsregeln” (“Provision for doubtful receivables under RAS and IFRS”) discusses the procedure for creating a provision for bad debts and criteria for estimating doubtful debts.